会计基本准则英文版

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国际会计准则38号无形资产英文版

国际会计准则38号无形资产英文版International Accounting Standard 38 - Intangible AssetsObjective:The objective of International Accounting Standard 38 (IAS 38) is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another International Financial Reporting Standard (IFRS).Definition:An intangible asset is defined as an identifiable non-monetary asset without physical substance. It can be acquired by purchase, development, or generated internally. Examples of intangible assets include patents, copyrights, trademarks, brand names, customer lists, software, and licenses.Recognition:According to IAS 38, an intangible asset shall be recognized if it meets certain criteria. Firstly, it is probable that the expected future economic benefits attributable to the asset will flow to the entity. Secondly, the cost of the asset can be measured reliably.Measurement:Amortization:Intangible assets with a finite useful life shall be amortized over their useful lives. The amortization method should reflect the pattern in which the asset's economicbenefits are expected to be consumed by the entity. The amortization period should not exceed the asset's useful life.Impairment:An intangible asset with an indefinite useful life shouldnot be amortized but tested for impairment annually or whenever there is an indication of impairment. If the recoverable amount of the asset is less than its carrying amount, an impairmentloss should be recognized.Disclosure:IAS 38 requires certain disclosures related to intangible assets. These include the carrying amount of each significant class of intangible assets, a reconciliation of the carrying amount at the beginning and end of the period, accumulated amortization, and impairment losses recognized during the period.Research and Development Costs:Effective Date and Transition:Conclusion:IAS 38 provides guidance for the recognition, measurement, and disclosure of intangible assets. It ensures that these assets are accounted for in a consistent and transparent manner,enabling users of financial statements to make informed decisions.。

企业会计准则中英文目录

企业会计准则中英文目录一、总则 (General Principles)1.目的、作用和依据 (Objective, Role and Basis)2.会计准则的层次体系 (Hierarchy of Accounting Standards)3.会计政策与会计估计 (Accounting Policies and Accounting Estimates)4.会计平衡与会计核算 (Accounting Balance and Accounting Recording)5.会计信息质量 (Quality of Accounting Information)6.会计报告 (Accounting Reporting)7.会计信息的披露 (Disclosure of Accounting Information)二、资产 (Assets)1.现金与现金等价物 (Cash and Cash Equivalents)2.应付票据与应收票据 (Notes Payable and Notes Receivable)3.银行存款 (Bank Deposits)4.应收账款 (Accounts Receivable)5.其他应付款 (Other Accounts Payable)6.存货 (Inventory)7.长期股权投资 (Long-term Equity Investment)8.固定资产 (Fixed Assets)9.无形资产 (Intangible Assets)10.长期应收款 (Long-term Receivables)11.投资性房地产 (Investment Property)12.生产性生物资产 (Productive Biological Assets)13.油气资产 (Oil and Gas Assets)三、负债 (Liabilities)2.应付利息 (Interest Payable)3.应付股利 (Dividends Payable)4.应付票据与应收票据 (Notes Payable and Notes Receivable)5.应计费用 (Accrued Expenses)6.长期借款 (Long-term Loans)7.应付账款 (Accounts Payable)8.其他应付款 (Other Accounts Payable)9.预计负债 (Provisions)10.长期负债 (Long-term Liabilities)11.租赁负债 (Lease Liabilities)12.金融负债和金融资产净值表 (Financial Liabilities and Net Asset Value of Financial Assets)四、所有者权益 (Equity)1.实收资本 (Paid-in Capital)2.其他各类股东权益 (Other Shareholders' Equity)3.盈余公积 (Surplus Reserve)4.未分配利润 (Undistributed Profits)5.专项储备 (Special Reserves)7.减少股本 (Reduction of Share Capital)8.外币货币报表 (Foreign Currency Financial Statements)五、收入 (Revenue)1.主营业务收入 (Main Operating Revenue)2.其他业务收入 (Other Operating Revenue)3.政府补助 (Government Grants)4.资本公积 (Capital Surplus)六、费用 (Expenses)1.销售费用 (Selling Expenses)2.管理费用 (Administrative Expenses)3.财务费用 (Financial Expenses)4.税费 (Taxes)5.其他费用 (Other Expenses)6.计提费用和资产减值准备 (Accruals and Asset Impairment Provisions)七、附注 (Appendix)1.一般附注 (General Appendix)2.财务责任附注 (Financial Responsibility Appendix)3.重要会计政策与会计估计附注 (Significant Accounting Policies and Estimates Appendix)4.重要交易与事件附注 (Significant Transactions and Events Appendix)5.重要法律事项附注 (Significant Legal Matters Appendix)6.全面收购会计处理和合并附注 (Full Acquisition Accounting Treatment and Merger Appendix)7.资产、负债和所有者权益变动情况附注 (Changes in Assets, Liabilities and Shareholders' Equity Appendix)8.指标说明附注 (Indicator Description Appendix)以上是企业会计准则的中英文目录，目录共涵盖了准则的主要内容，包括总则、资产、负债、所有者权益、收入、费用和附注等方面。

会计基本准则英文版

会计基本准则英文版The first principle is the economic entity assumption. This principle states that the financial activities of an entity should be kept separate from the personal finances of its owners or other entities. This ensures that the financial information is solely related to the specific entity and can be used for evaluating its performance.The fourth principle is the cost principle. It states that accounting for assets should be based on their original cost rather than their current market value. This principle ensures objectivity and reduces the possibility of subjective valuation of assets.The fifth principle is the full disclosure principle. It requires that all significant information relevant to the financial statements be disclosed. This includes not only the financial statements themselves but also supplementary information in the form of footnotes, management's discussion and analysis, and other disclosures.The sixth principle is the going concern assumption. It assumes that the entity will continue to operate in the foreseeable future. This allows for the recognition and measurement of assets and liabilities based on their long-term usefulness to the entity.The seventh principle is the matching principle. It states that expenses should be recognized in the same accounting period as the revenues they help generate. This principle ensures that expenses are matched with the revenues they help to generate, providing a more accurate representation of the entity's financial performance.The eighth principle is the revenue recognition principle. It states that revenue should be recognized when it is earned and the related expenses can be reasonably estimated. This principle prevents the manipulation of revenue recognition to improve short-term financial performance.The ninth principle is the materiality principle. It states that financial information should be disclosed if its omission or misstatement could influence the economic decisions of users. This allows for a focus on the relevant and significant information in financial statements.The tenth principle is the conservatism principle. It states that when there are uncertainties or doubts regarding the recognition and measurement of assets and liabilities, a more conservative approach should be taken. This principle ensures that financial statements do not overstate assets or revenues and understate liabilities or expenses.。

新发布企业会计准则目录、会计科目、财务报表(中英文)

新发布企业会计准则目录(中英文对照版）企业会计准则目录Index for Accounting Standards for Business EnterprisesAnnounced February 2006Effective 2007 for Listed Companies1. 企业会计准则---------基本准则(Accounting Standard for Business Enterprises - Basic Standard)2. 企业会计准则第1 号---------存货(Accounting Standard for Business Enterprises No. 1 - Inventories)3. 企业会计准则第2 号---------长期股权投资(Accounting Standard for Business Enterprises No. 2 - Long-term equity invest ments)4. 企业会计准则第3 号---------投资性房地产(Accounting Standard for Business Enterprises No. 3 - Investment properties) 5. 企业会计准则第4 号---------固定资产(Accounting Standard for Business Enterprises No. 4 - Fixed assets)6. 企业会计准则第5 号---------生物资产(Accounting Standard for Business Enterprises No. 5 - Biological assets)7. 企业会计准则第6 号---------无形资产(Accounting Standard for Business Enterprises No. 6 - Intangible assets)8. 企业会计准则第7 号---------非货币性资产交换(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monet ary assets)9. 企业会计准则第8 号---------资产减值(Accounting Standard for Business Enterprises No. 8 - Impairment of assets) 10. 企业会计准则第9 号---------职工薪酬(Accounting Standard for Business Enterprises No. 9 – Employee compensatio n )11. 企业会计准则第10 号--------企业年金基金(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fun d)12. 企业会计准则第11 号--------股份支付(Accounting Standard for Business Enterprises No. 11 - Share-based payment) 13. 企业会计准则第12 号--------债务重组(Accounting Standard for Business Enterprises No. 12 - Debt restructurings)14. 企业会计准则第13 号--------或有事项(Accounting Standard for Business Enterprises No. 13 - Contingencies)15. 企业会计准则第14 号--------收入(Accounting Standard for Business Enterprises No. 14 - Revenue)16. 企业会计准则第15 号--------建造合同(Accounting Standard for Business Enterprises No. 15 - Construction contracts) 17. 企业会计准则第16 号--------政府补助(Accounting Standard for Business Enterprises No. 16 - Government grants)18. 企业会计准则第17 号--------借款费用(Accounting Standard for Business Enterprises No. 17 - Borrowing costs)19. 企业会计准则第18 号--------所得税(Accounting Standard for Business Enterprises No. 18 - Income taxes)20. 企业会计准则第19 号--------外币折算(Accounting Standard for Business Enterprises No. 19 - Foreign currency transl ation)21. 企业会计准则第20 号--------企业合并(Accounting Standard for Business Enterprises No. 20 - Business Combinations) 22. 企业会计准则第21 号--------租赁(Accounting Standard for Business Enterprises No. 21 - Leases)23. 企业会计准则第22 号--------金融工具确认和计量(Accounting Standard for Business Enterprises No. 22 - Recognition and measu rement offinancial instruments)24. 企业会计准则第23 号--------金融资产转移(Accounting Standard for Business Enterprises No. 23 - Transfer of financial as sets)25. 企业会计准则第24 号--------套期保值(Accounting Standard for Business Enterprises No. 24 - Hedging)26. 企业会计准则第25 号--------原保险合同(Accounting Standard for Business Enterprises No. 25 - Direct insurance contra cts)27. 企业会计准则第26 号--------再保险合同(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts) 28. 企业会计准则第27 号--------石油天然气开采(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleu m andnatural gas)29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policiesand estimates, and correction of errors)30. 企业会计准则第29 号--------资产负债表日后事项(Accounting Standard for Business Enterprises No. 29 - Events occurring after thebalance sheet date)31. 企业会计准则第30 号--------财务报表列报(Accounting Standard for Business Enterprises No. 30 - Presentation of financi alstatements)32. 企业会计准则第31 号--------现金流量表(Accounting Standard for Business Enterprises No. 31 - Cash flow statements) 33. 企业会计准则第32 号--------中期财务报告(Accounting Standard for Business Enterprises No. 32 - Interim financial report ing)34. 企业会计准则第33 号--------合并财务报表(Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)35. 企业会计准则第34 号--------每股收益(Accounting Standard for Business Enterprises No. 34 - Earnings per share)36. 企业会计准则第35 号--------分部报告(Accounting Standard for Business Enterprises No. 35 - Segment reporting)37. 企业会计准则第36 号--------关联方披露(Accounting Standard for Business Enterprises No. 36 - Related party disclosure)38. 企业会计准则第37 号--------金融工具列报(Accounting Standard for Business Enterprises No. 37 - Presentation of financi alinstruments)39. 企业会计准则第38 号--------首次执行企业会计准则(Accounting Standard for Business Enterprises No. 38 - First time adoption of Accounting Standards for Business Enterprises)新会计科目表（中英文对照版）一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents100901 外埠存款 Other city Cash in bank100902 银行本票 Cashier''s cheque100903 银行汇票 Bank draft100904 信用卡 Credit card100905 信用证保证金 L/C Guarantee deposits100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments110101 股票 Short-term investments - stock110102 债券 Short-term investments - corporate bonds110103 基金 Short-term investments - corporate funds110110 其他 Short-term investments - other1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价 Differences between purchasing and selling price 1251 委托加工物资 Work in process - outsourced1261 委托代销商品 Trust to and sell the goods on a commission basis1271 受托代销商品 Commissioned and sell the goods on a commissionbasis1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用 Deferred and prepaid expenses长期投资 Long-term investment1401 长期股权投资 Long-term investment on stocks140101 股票投资 Investment on stocks140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds140201 债券投资 Investment on bonds140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备 Stock rights investment depreciation reserves债权投资减值准备 Bcreditor''s rights investment depreciation reserves 1431 委托贷款 Entrust loans143101 本金 Principal143102 利息 Interest143103 减值准备 Depreciation reserves1501 固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement1502 累计折旧 Accumulated depreciation1505 固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备 Building/structure depreciation reserves机器设备减值准备 Machinery equipment depreciation reserves1601 工程物资 Project goods and material160101 专用材料 Special-purpose material160102 专用设备 Special-purpose equipment160103 预付大型设备款 Prepayments for equipment160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程减值准备 Construction-in-process depreciation reserves 1701 固定资产清理 Liquidation of fixed assets1801 无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill1805 无形资产减值准备 Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income1901 长期待摊费用 Long-term deferred and prepaid expenses1911 待处理财产损溢 Wait deal assets loss or income191101待处理流动资产损溢 Wait deal intangible assets loss or income 191102待处理固定资产损溢 Wait deal fixed assets loss or income二、负债类 Liability短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable217101 应交增值税 value added tax payable21710101 进项税额 Withholdings on VAT21710102 已交税金 Paying tax21710103 转出未交增值税 Unpaid VAT changeover21710104 减免税款 Tax deduction21710105 销项税额 Substituted money on VAT21710106 出口退税 Tax reimbursement for export21710107 进项税额转出 Changeover withnoldings on VAT21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax 21710109 转出多交增值税 Overpaid VAT changeover21710110 未交增值税 Unpaid VAT217102 应交营业税 Business tax payable217103 应交消费税 Consumption tax payable217104 应交资源税 Resources tax payable217105 应交所得税 Income tax payable217106 应交土地增值税 Increment tax on land value payable217107 应交城市维护建设税 Tax for maintaining and building cities payable217108 应交房产税 Housing property tax payable217109 应交土地使用税 Tenure tax payable217110 应交车船使用税 Vehicle and vessel usage license platetax(VVULPT) payable217111 应交个人所得税 Personal income tax payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year一年后到期的长期借款 Long-term loans due over one year2311 应付债券 Bonds payable231101 债券面值 Face value, Par value231102 债券溢价 Premium on bonds231103 债券折价 Discount on bonds231104 应计利息 Accrued interest2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year 一年后到期的长期应付 Long-term account payable over one year2331 专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year 一年后到期的专项应付 Long-term special payable over one year2341 递延税款 Deferral taxes三、所有者权益类 OWNERS'' EQUITY资本 Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本 Paid-up capital实收股本 Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve311101 资本(或股本)溢价 Cpital(or Stock) premium311102 接受捐赠非现金资产准备 Receive non-cash donate reserve 311103 股权投资准备 Stock right investment reserves311105 拨款转入 Allocate sums changeover in311106 外币资本折算差额 Foreign currency capital311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves312101 法定盈余公积 Legal surplus312102 任意盈余公积 Free surplus reserves312103 法定公益金 Legal public welfare fund312104 储备基金 Reserve fund312105 企业发展基金 Enterprise expension fund312106 利润归还投资 Profits capitalizad on return of investment利润 Profits3131 本年利润 Current year profits3141 利润分配 Profit distribution314101 其他转入 Other change over in314102 提取法定盈余公积 Withdrawal legal surplus314103 提取法定公益金 Withdrawal legal public welfare funds314104 提取储备基金 Withdrawal reserve fund314105 提取企业发展基金 Withdrawal reserve for business expansion 314106 提取职工奖励及福利基金 Withdrawal staff and workers'' bonus and welfare fund314107 利润归还投资 Profits capitalizad on return of investment 314108 应付优先股股利 Preferred Stock dividends payable314109 提取任意盈余公积 Withdrawal other common accumulation fund 314110 应付普通股股利 Common Stock dividends payable314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)314115 未分配利润 Undistributed profit财务报表中英对照一、企业财务会计报表封面FINANCIAL REPORT COVER报表所属期间之期末时间点Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local Reporting Currency审核人Verifier填表人Preparer二、资产负债表Balance Sheet资产Assets流动资产Current Assets货币资金Bank and Cash短期投资Current Investment一年内到期委托贷款Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备Less: Impairment for current investment短期投资净额Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable减：应收账款坏账准备Less: Bad debt provision for Account receivable应收账款净额Net bal of Account receivable其他应收款Other receivable减：其他应收款坏账准备Less: Bad debt provision for Other receivable其他应收款净额Net bal of Other receivable预付账款Prepayment应收补贴款Subsidy receivable存货Inventory减：存货跌价准备Less: Provision for Inventory存货净额Net bal of Inventory已完工尚未结算款Amount due from customer for contract work待摊费用Deferred Expense一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets流动资产合计Total current assets长期投资Long-term investment长期股权投资Long-term equity investment委托贷款Entrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备Less: Impairment for long-term debt investment 减：委托贷款减值准备Less: Provision for entrusted loan receivable长期投资净额Net bal of long-term investment其中：合并价差Include: Goodwill (Negative goodwill)固定资产Fixed assets固定资产原值Cost减：累计折旧Less: Accumulated Depreciation固定资产净值Net bal减：固定资产减值准备Less: Impairment for fixed assets固定资产净额NBV of fixed assets工程物资Material holds for construction of fixed assets在建工程Construction in progress减：在建工程减值准备Less: Impairment for construction in progress在建工程净额Net bal of construction in progress固定资产清理Fixed assets to be disposed of固定资产合计Total fixed assets无形资产及其他资产Other assets & Intangible assets无形资产Intangible assets减：无形资产减值准备Less: Impairment for intangible assets无形资产净额Net bal of intangible assets长期待摊费用Long-term deferred expense融资租赁——未担保余值Finance lease – Unguaranteed residual values 融资租赁——应收融资租赁款Finance lease – Receivables其他长期资产Other non-current assets无形及其他长期资产合计Total other assets & intangible assets递延税项Deferred Tax递延税款借项Deferred Tax assets资产总计Total assets负债及所有者（或股东）权益Liability & Equity流动负债Current liability短期借款Short-term loans应付票据Notes payable应付账款Accounts payable已结算尚未完工款预收账款Advance from customers应付工资Payroll payable应付福利费Welfare payable应付股利Dividend payable应交税金Taxes payable其他应交款Other fees payable其他应付款Other payable预提费用Accrued Expense预计负债Provision递延收益Deferred Revenue一年内到期的长期负债Long-term liability due within one year其他流动负债Other current liability流动负债合计Total current liability长期负债Long-term liability长期借款Long-term loans应付债券Bonds payable长期应付款Long-term payable专项应付款Grants & Subsidies received其他长期负债Other long-term liability长期负债合计Total long-term liability递延税项Deferred Tax递延税款贷项Deferred Tax liabilities负债合计Total liability少数股东权益Minority interests所有者权益（或股东权益）Owners’ Equity实收资本（或股本）Paid in capital减；已归还投资Less: Capital redemption实收资本（或股本）净额Net bal of Paid in capital资本公积Capital Reserves盈余公积Surplus Reserves其中：法定公益金Include: Statutory reserves未确认投资损失Unrealised investment losses未分配利润Retained profits after appropriation其中：本年利润Include: Profits for the year外币报表折算差额Translation reserve所有者（或股东）权益合计Total Equity负债及所有者（或股东）权益合计Total Liability & Equity三、利润及利润分配表Income statement and profit appropriation一、主营业务收入Revenue减：主营业务成本Less: Cost of Sales主营业务税金及附加Sales Tax二、主营业务利润（亏损以“—”填列）Gross Profit ( - means loss)加：其他业务收入Add: Other operating income减：其他业务支出Less: Other operating expense减：营业费用Selling & Distribution expense管理费用G&A expense财务费用Finance expense三、营业利润（亏损以“—”填列）Profit from operation ( - means loss)加：投资收益（亏损以“—”填列）Add: Investment income补贴收入Subsidy Income营业外收入Non-operating income减：营业外支出Less: Non-operating expense四、利润总额（亏损总额以“—”填列）Profit before Tax减：所得税Less: Income tax少数股东损益Minority interest加：未确认投资损失Add: Unrealised investment losses五、净利润（净亏损以“—”填列）Net profit ( - means loss)加：年初未分配利润Add: Retained profits其他转入Other transfer-in六、可供分配的利润Profit available for distribution( - means loss)减：提取法定盈余公积Less: Appropriation of statutory surplus reserves提取法定公益金Appropriation of statutory welfare fund提取职工奖励及福利基金Appropriation of staff incentive and welfare fund提取储备基金Appropriation of reserve fund提取企业发展基金Appropriation of enterprise expansion fund利润归还投资Capital redemption七、可供投资者分配的利润Profit available for owners' distribution减：应付优先股股利Less: Appropriation of preference share's dividend提取任意盈余公积Appropriation of discretionary surplus reserve应付普通股股利Appropriation of ordinary share's dividend转作资本（或股本）的普通股股利Transfer from ordinary share's dividend to paid in capital 八、未分配利润Retained profit after appropriation补充资料：Supplementary Information:1．出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments 2．自然灾害发生损失Losses from natural disaster3．会计政策变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting policies4．会计估计变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting estimates。

企业会计准则会计科目英文版

企业会计准则会计科目英文版(中英文版)**Enterprise Accounting Standards: Accounting Subjects**In the realm of enterprise accounting, the establishment of standardized accounting subjects is of paramount importance.These subjects serve as the fundamental framework for categorizing and recording financial transactions, ensuring accuracy, transparency, and comparability in financial reporting.The following is an outline of the key accounting subjects in accordance with the enterprise accounting standards.1.Assets- Current Assets: Including cash, accounts receivable, inventory, and short-term investments.- Non-Current Assets: Comprising property, plant, and equipment, intangible assets, and long-term investments.2.Liabilities- Current Liabilities: Encompassing accounts payable, short-term loans, and accrued expenses.- Non-Current Liabilities: Including long-term loans, bonds payable, and deferred tax liabilities.3.Equity- Owner"s Equity: Reflecting the owner"s investment and retained- Minority Interest: Representing the portion of equity in subsidiaries not owned by the parent company.4.Revenue- Sales Revenue: Arising from the main operations of the enterprise.- Other Revenue: Including non-operating income such as interest and gains from the sale of assets.5.Expenses- Cost of Goods Sold: Relating to the production or purchase of goods sold.- Operating Expenses: Including salaries, rent, utilities, and marketing expenses.- Non-Operating Expenses: Comprising interest expenses and losses from the sale of assets.6.Gains and Losses- Gain or Loss on Disposal of Assets: Resulting from the sale or retirement of assets.- Unrealized Gains or Losses: Associated with changes in the fair value of certain financial instruments.7.Income Taxes- Current Tax Expense: Relating to taxes payable on current year"s- Deferred Tax Expense: Resulting from temporary differences between accounting and tax treatments.8.Other Comprehensive Income- Items of Other Comprehensive Income: Including foreign currency translation adjustments, gains or losses on available-for-sale financial assets, and certain pension adjustments.Adherence to these accounting subjects as per the enterprise accounting standards ensures that financial statements are prepared in a manner that is consistent, reliable, and informative for stakeholders.**企业会计准则：会计科目**在企业会计领域，建立标准化的会计科目至关重要。

新企业会计准则科目英文版科目

1147 应收帐款 -关系人 accounts receivable - related parties
1149 备抵呆帐－应收帐款 allowance for uncollec- tible accounts - accounts receivable
118 其它应收款 other receivables
1213 在途商品 goods in transit
1219 备抵存货跌价损失 allowance for reduction of inventory to market
1221 制成品 finished goods
1222 寄销制成品 consigned finished goods
1313 意外损失准备基金 contingency fund
1314 退休基金 pension fund
1318 其它基金 other funds
132 长期投资 long-term investments
1321 长期股权投资 long-term equity investments
13 基金及长期投资 funds and long-term investments
131 基金 funds
1311 偿债基金 redemption fund (or sinking fund)
1312 改良及扩充基金 fund for improvement and expansion
1292 递延兑换损失 deferred foreign exchange losses
1293 业主(股东)往来 owners'(stockholders') current account
1294 同业往来 current account with others

国际会计准则2007英文版BV32_IAS26

This Standard regards a retirement benefit plan as a reporting entity separate
from the employers of the participants in the plan. All other Standards apply to
plans where such financial statements are prepared.
2
Retirement benefit plans are sometimes referred to by various other names, such
as ‘pension schemes’, ‘superannuation schemes’ or ‘retirement benefit schemes’.
Net assets available for benefits are the assets of a plan less liabilities other than the actuarial present value of promised retirement benefits.
Defined benefit plans are retirement benefit plans under which amounts to be paid as retirement benefits are determined by reference to a formula usually based on employees’ earnings and/or years of service.
and welfare plans or bonus plans. Government social security type arrangements

国际会计准则IAS_12英文版

IAS 12© IASCF 1065International Accounting Standard 12Income TaxesThis version includes amendments resulting from IFRSs issued up to 17 January 2008.IAS 12 Income Taxes was issued by the International Accounting Standards Committee (IASC)in October 1996. It replaced IAS 12 Accounting for Taxes on Income (issued in July 1979).In May 1999 paragraph 88 was amended by IAS 10 Events After the Balance Sheet and in April 2000 further amendments were made as a consequence of I AS 40 Investment Property .In October 2000 IASC approved revisions to specify the accounting treatment for income tax consequences of dividends.In April 2001 the International Accounting Standards Board resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.Since then, IAS 12 and its accompanying guidance have been amended by the following IFRSs:•I AS 1Presentation of Financial Statements (as revised in December 2003)•I AS 8 Accounting Policies, Changes in Accounting Estimates and Errors (issued December 2003)•I AS 21 The Effects of Changes in Foreign Exchange Rates (as revised in December 2003)•I AS 39 Financial Instruments: Recognition and Measurement (as revised in December 2003)•I FRS 2Share-based Payment (issued February 2004)•I FRS 3 Business Combinations (issued March 2004)•I AS 1 Presentation of Financial Statements (as revised in September 2007)•I FRS 3Business Combinations (as revised in January 2008).The following Interpretations refer to IAS 12:•SIC-21 Income Taxes—Recovery of Revalued Non-Depreciable Assets (issued July 2000 and subsequently amended)•SIC-25 Income Taxes—Changes in the Tax Status of an Entity or its Shareholders (issued July 2000 and subsequently amended)•I FRI C 7Applying the Restatement Approach under IAS 29 Financial Reporting inHyperinflationary Economies(issued November 2005 and subsequently amended).IAS 121066© IASCF C ONTENTSparagraphsINTRODUCTIONIN1–IN14INTERNATIONAL ACCOUNTING STANDARD 12INCOME TAXESOBJECTIVESCOPE1–4DEFINITIONS5–11Tax base7–11RECOGNITION OF CURRENT TAX LIABILITIES AND CURRENT TAX ASSETS12–14RECOGNITION OF DEFERRED TAX LIABILITIES AND DEFERRED TAX ASSETS15–45Taxable temporary differences15–23Business combinations19Assets carried at fair value20Goodwill21–21B Initial recognition of an asset or liability22–23Deductible temporary differences24–33Goodwill32A Initial recognition of an asset or liability33Unused tax losses and unused tax credits34–36Reassessment of unrecognised deferred tax assets37Investments in subsidiaries, branches and associates and interests injoint ventures38–45MEASUREMENT46–56RECOGNITION OF CURRENT AND DEFERRED TAX57–68C Items recognised in profit or loss58–60Items recognised outside profit or loss61A–65A Deferred tax arising from a business combination66–68Current and deferred tax arising from share-based payment transactions68A–68C PRESENTATION71–78Tax assets and tax liabilities71–76Offset71–76Tax expense77–78Tax expense (income) related to profit or loss from ordinary activities77Exchange differences on deferred foreign tax liabilities or assets78DISCLOSURE79–88EFFECTIVE DATE89–95APPENDICESA Examples of temporary differencesB Illustrative computations and presentationIAS 12 International Accounting Standard 12 Income Taxes (IAS 12) is set out in paragraphs 1–95. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 12 should be read in the context of its objective, the Preface to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements. I AS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.© IASCF1067IAS 12IntroductionI N1This Standard (‘I AS 12 (revised)’) replaces I AS 12 Accounting for Taxes on Income(‘the original AS 12’). AS 12 (revised) is effective for accounting periods beginning on or after 1 January 1998. The major changes from the original IAS 12 are as follows.IN2The original IAS 12 required an entity to account for deferred tax using either the deferral method or a liability method which is sometimes known as the income statement liability method. IAS 12 (revised) prohibits the deferral method and requires another liability method which is sometimes known as the balance sheet liability method.The income statement liability method focuses on timing differences, whereas the balance sheet liability method focuses on temporary differences. Timing differences are differences between taxable profit and accounting profit that originate in one period and reverse in one or more subsequent periods.Temporary differences are differences between the tax base of an asset or liability and its carrying amount in the statement of financial position. The tax base of an asset or liability is the amount attributed to that asset or liability for tax purposes.All timing differences are temporary differences. Temporary differences also arise in the following circumstances, which do not give rise to timing differences, although the original IAS 12 treated them in the same way as transactions that do give rise to timing differences:(a)subsidiaries, associates or joint ventures have not distributed their entireprofits to the parent or investor;(b)assets are revalued and no equivalent adjustment is made for tax purposes;and(c)the identifiable assets acquired and liabilities assumed in a businesscombination are generally recognised at their fair values in accordancewith IFRS 3 Business Combinations, but no equivalent adjustment is made fortax purposes.Furthermore, there are some temporary differences which are not timing differences, for example those temporary differences that arise when:(a)the non-monetary assets and liabilities of an entity are measured in itsfunctional currency but the taxable profit or tax loss (and, hence, the taxbase of its non-monetary assets and liabilities) is determined in a differentcurrency;(b)non-monetary assets and liabilities are restated under I AS 29 FinancialReporting in Hyperinflationary Economies; or(c)the carrying amount of an asset or liability on initial recognition differsfrom its initial tax base.1068© IASCFIAS 12 IN3The original IAS 12 permitted an entity not to recognise deferred tax assets and liabilities where there was reasonable evidence that timing differences would not reverse for some considerable period ahead. IAS 12 (revised) requires an entity to recognise a deferred tax liability or (subject to certain conditions) asset for all temporary differences, with certain exceptions noted below.IN4The original IAS 12 required that:(a)deferred tax assets arising from timing differences should be recognisedwhen there was a reasonable expectation of realisation; and(b)deferred tax assets arising from tax losses should be recognised as an assetonly where there was assurance beyond any reasonable doubt that futuretaxable income would be sufficient to allow the benefit of the loss to berealised. The original IAS 12 permitted (but did not require) an entity todefer recognition of the benefit of tax losses until the period of realisation.IAS 12 (revised) requires that deferred tax assets should be recognised when it is probable that taxable profits will be available against which the deferred tax asset can be utilised. Where an entity has a history of tax losses, the entity recognisesa deferred tax asset only to the extent that the entity has sufficient taxabletemporary differences or there is convincing other evidence that sufficient taxable profit will be available.IN5As an exception to the general requirement set out in paragraph IN3 above, IAS12 (revised) prohibits the recognition of deferred tax liabilities and deferred tax assets arising from certain assets or liabilities whose carrying amount differs on initial recognition from their initial tax base. Because such circumstances do not give rise to timing differences, they did not result in deferred tax assets or liabilities under the original IAS 12.N6The original I AS 12 required that taxes payable on undistributed profits of subsidiaries and associates should be recognised unless it was reasonable to assume that those profits will not be distributed or that a distribution would not give rise to a tax liability. However, IAS 12 (revised) prohibits the recognition of such deferred tax liabilities (and those arising from any related cumulative translation adjustment) to the extent that:(a)the parent, investor or venturer is able to control the timing of the reversalof the temporary difference; and(b)it is probable that the temporary difference will not reverse in theforeseeable future.Where this prohibition has the result that no deferred tax liabilities have been recognised, IAS 12 (revised) requires an entity to disclose the aggregate amount of the temporary differences concerned.IN7The original IAS 12 did not refer explicitly to fair value adjustments made on a business combination. Such adjustments give rise to temporary differences and IAS12 (revised) requires an entity to recognise the resulting deferred tax liability or (subject to the probability criterion for recognition) deferred tax asset with a corresponding effect on the determination of the amount of goodwill or bargain purchase gain recognised. However, IAS12 (revised) prohibits the recognition of deferred tax liabilities arising from the initial recognition of goodwill.© IASCF1069IAS 12I N8The original I AS 12 permitted, but did not require, an entity to recognise adeferred tax liability in respect of asset revaluations. IAS 12 (revised) requires an entity to recognise a deferred tax liability in respect of asset revaluations.I N9The tax consequences of recovering the carrying amount of certain assets orliabilities may depend on the manner of recovery or settlement, for example:(a)in certain countries, capital gains are not taxed at the same rate as othertaxable income; and(b)in some countries, the amount that is deducted for tax purposes on sale ofan asset is greater than the amount that may be deducted as depreciation.The original IAS 12 gave no guidance on the measurement of deferred tax assets and liabilities in such cases. IAS 12 (revised) requires that the measurement of deferred tax liabilities and deferred tax assets should be based on the tax consequences that would follow from the manner in which the entity expects to recover or settle the carrying amount of its assets and liabilities.I N10The original I AS 12 did not state explicitly whether deferred tax assets andliabilities may be discounted. IAS 12 (revised) prohibits discounting of deferred tax assets and liabilities.IN11The original IAS 12 did not specify whether an entity should classify deferred tax balances as current assets and liabilities or as non-current assets and liabilities.I AS 12 (revised) requires that an entity which makes the current/non-currentdistinction should not classify deferred tax assets and liabilities as current assets and liabilities.*IN12The original IAS 12 stated that debit and credit balances representing deferred taxes may be offset. IAS 12 (revised) establishes more restrictive conditions on offsetting, based largely on those for financial assets and liabilities in I AS 32 Financial Instruments: Disclosure and Presentation.†I N13The original I AS 12 required disclosure of an explanation of the relationshipbetween tax expense and accounting profit if not explained by the tax rates effective in the reporting entity’s country. AS 12 (revised) requires this explanation to take either or both of the following forms:(a) a numerical reconciliation between tax expense (income) and the productof accounting profit multiplied by the applicable tax rate(s); or(b) a numerical reconciliation between the average effective tax rate and theapplicable tax rate.I AS 12 (revised) also requires an explanation of changes in the applicable taxrate(s) compared to the previous accounting period.*This requirement has been moved to paragraph 56 of I AS 1 Presentation of Financial Statements (as revised in 2007).†In 2005 the IASB amended IAS 32 as Financial Instruments: Presentation.1070© IASCFIAS 12IN14New disclosures required by IAS 12 (revised) include:(a)in respect of each type of temporary difference, unused tax losses andunused tax credits:(i)the amount of deferred tax assets and liabilities recognised; and(ii)the amount of the deferred tax income or expense recognised in profit or loss, if this is not apparent from the changes in the amountsrecognised in the statement of financial position;(b)in respect of discontinued operations, the tax expense relating to:(i)the gain or loss on discontinuance; and(ii)the profit or loss from the ordinary activities of the discontinued operation; and(c)the amount of a deferred tax asset and the nature of the evidencesupporting its recognition, when:(i)the utilisation of the deferred tax asset is dependent on futuretaxable profits in excess of the profits arising from the reversal ofexisting taxable temporary differences; and(ii)the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates.© IASCF1071IAS 12International Accounting Standard 12Income TaxesObjectiveThe objective of this Standard is to prescribe the accounting treatment for income taxes. The principal issue in accounting for income taxes is how to account for thecurrent and future tax consequences of:(a)the future recovery (settlement) of the carrying amount of assets(liabilities) that are recognised in an entity’s statement of financialposition; and(b)transactions and other events of the current period that are recognised inan entity’s financial statements.It is inherent in the recognition of an asset or liability that the reporting entityexpects to recover or settle the carrying amount of that asset or liability. If it isprobable that recovery or settlement of that carrying amount will make futuretax payments larger (smaller) than they would be if such recovery or settlementwere to have no tax consequences, this Standard requires an entity to recognise adeferred tax liability (deferred tax asset), with certain limited exceptions.This Standard requires an entity to account for the tax consequences oftransactions and other events in the same way that it accounts for thetransactions and other events themselves. Thus, for transactions and otherevents recognised in profit or loss, any related tax effects are also recognised in profit or loss. For transactions and other events recognised outside profit or loss(either in other comprehensive income or directly in equity), any related taxeffects are also recognised outside profit or loss (either in other comprehensiveincome or directly in equity, respectively). Similarly, the recognition of deferredtax assets and liabilities in a business combination affects the amount of goodwillarising in that business combination or the amount of the bargain purchase gainrecognised.This Standard also deals with the recognition of deferred tax assets arising fromunused tax losses or unused tax credits, the presentation of income taxes in thefinancial statements and the disclosure of information relating to income taxes. Scope1This Standard shall be applied in accounting for income taxes.2For the purposes of this Standard, income taxes include all domestic and foreign taxes which are based on taxable profits. Income taxes also include taxes, such as withholding taxes, which are payable by a subsidiary, associate or joint venture on distributions to the reporting entity.3[Deleted]1072© IASCFIAS 12 4This Standard does not deal with the methods of accounting for government grants (see I AS 20 Accounting for Government Grants and Disclosure of Government Assistance) or investment tax credits. However, this Standard does deal with the accounting for temporary differences that may arise from such grants or investment tax credits.Definitions5The following terms are used in this Standard with the meanings specified: Accounting profit is profit or loss for a period before deducting tax expense.Taxable profit (tax loss) is the profit (loss) for a period, determined in accordance with the rules established by the taxation authorities, upon which income taxes are payable (recoverable).Tax expense (tax income) is the aggregate amount included in the determination of profit or loss for the period in respect of current tax and deferred tax.Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.Deferred tax liabilities are the amounts of income taxes payable in future periods in respect of taxable temporary differences.Deferred tax assets are the amounts of income taxes recoverable in future periods in respect of:(a)deductible temporary differences;(b)the carryforward of unused tax losses; and(c)the carryforward of unused tax credits.Temporary differences are differences between the carrying amount of an asset or liability in the state me nt of financial position and its tax base. Te mporary differences may be either:(a)taxable temporary differences, which are te mporary diffe re nce s that willresult in taxable amounts in determining taxable profit (tax loss) of futureperiods when the carrying amount of the asset or liability is recovered orsettled; or(b)deductible temporary differences, which are te mporary diffe re nce s that willre sult in amounts that are de ductible in de te rmining taxable profit (taxloss) of future periods when the carrying amount of the asset or liability isrecovered or settled.The tax base of an asset or liability is the amount attributed to that asset or liability for tax purposes.6Tax expense (tax income) comprises current tax expense (current tax income) and deferred tax expense (deferred tax income).© IASCF1073IAS 12Tax base7The tax base of an asset is the amount that will be deductible for tax purposes against any taxable economic benefits that will flow to an entity when it recovers the carrying amount of the asset. If those economic benefits will not be taxable, the tax base of the asset is equal to its carrying amount.Examples1 A machine cost 100. For tax purposes, depreciation of 30 has alreadybeen deducted in the current and prior periods and the remaining costwill be deductible in future periods, either as depreciation or through adeduction on disposal. Revenue generated by using the machine istaxable, any gain on disposal of the machine will be taxable and any losson disposal will be deductible for tax purposes. The tax base of the machineis 70.2Interest receivable has a carrying amount of 100. The related interest revenue will be taxed on a cash basis. The tax base of the interest receivableis nil.3Trade receivables have a carrying amount of 100. The related revenue has already been included in taxable profit (tax loss). The tax base of thetrade receivables is 100.4Dividends receivable from a subsidiary have a carrying amount of 100.The dividends are not taxable. In substance, the entire carrying amount of theasset is deductible against the economic benefits. Consequently, the tax base of thedividends receivable is 100.(a)5 A loan receivable has a carrying amount of 100. The repayment of theloan will have no tax consequences. The tax base of the loan is 100.(a)Under this analysis, there is no taxable temporary difference. An alternative analysisis that the accrued dividends receivable have a tax base of nil and that a tax rate of nilis applied to the resulting taxable temporary difference of 100. Under both analyses,there is no deferred tax liability.8The tax base of a liability is its carrying amount, less any amount that will be deductible for tax purposes in respect of that liability in future periods. In the case of revenue which is received in advance, the tax base of the resulting liability is its carrying amount, less any amount of the revenue that will not be taxable in future periods.1074© IASCFIAS 12Examples1Current liabilities include accrued expenses with a carrying amount of 100. The related expense will be deducted for tax purposes on a cashbasis. The tax base of the accrued expenses is nil.2Current liabilities include interest revenue received in advance, with a carrying amount of 100. The related interest revenue was taxed on a cashbasis. The tax base of the interest received in advance is nil.3Current liabilities include accrued expenses with a carrying amount of 100. The related expense has already been deducted for tax purposes.The tax base of the accrued expenses is 100.4Current liabilities include accrued fines and penalties with a carrying amount of 100. Fines and penalties are not deductible for tax purposes.The tax base of the accrued fines and penalties is 100.(a)5 A loan payable has a carrying amount of 100. The repayment of the loanwill have no tax consequences. The tax base of the loan is 100.(a)Under this analysis, there is no deductible temporary difference. An alternativeanalysis is that the accrued fines and penalties payable have a tax base of nil and thata tax rate of nil is applied to the resulting deductible temporary difference of 100.Under both analyses, there is no deferred tax asset.9Some items have a tax base but are not recognised as assets and liabilities in the statement of financial position. For example, research costs are recognised as an expense in determining accounting profit in the period in which they are incurred but may not be permitted as a deduction in determining taxable profit (tax loss) until a later period. The difference between the tax base of the research costs, being the amount the taxation authorities will permit as a deduction in future periods, and the carrying amount of nil is a deductible temporary difference that results in a deferred tax asset.10Where the tax base of an asset or liability is not immediately apparent, it is helpful to consider the fundamental principle upon which this Standard is based: that an entity shall, with certain limited exceptions, recognise a deferred tax liability (asset) whenever recovery or settlement of the carrying amount of an asset or liability would make future tax payments larger (smaller) than they would be if such recovery or settlement were to have no tax consequences.Example C following paragraph 52 illustrates circumstances when it may be helpful to consider this fundamental principle, for example, when the tax base of an asset or liability depends on the expected manner of recovery or settlement. 11In consolidated financial statements, temporary differences are determined by comparing the carrying amounts of assets and liabilities in the consolidated financial statements with the appropriate tax base. The tax base is determined by reference to a consolidated tax return in those jurisdictions in which sucha return is filed. In other jurisdictions, the tax base is determined by referenceto the tax returns of each entity in the group.© IASCF1075IAS 12Recognition of current tax liabilities and current tax assets12Curre nt tax for curre nt and prior pe riods shall, to the e xte nt unpaid, be recognised as a liability. If the amount already paid in respect of current and prior pe riods e xce e ds the amount due for those pe riods, the e xce ss shall berecognised as an asset.13The benefit relating to a tax loss that can be carried back to recover current tax ofa previous period shall be recognised as an asset.14When a tax loss is used to recover current tax of a previous period, an entity recognises the benefit as an asset in the period in which the tax loss occurs because it is probable that the benefit will flow to the entity and the benefit can be reliably measured.Recognition of deferred tax liabilities and deferred tax assets Taxable temporary differences15 A deferred tax liability shall be recognised for all taxable temporary differences,except to the extent that the deferred tax liability arises from:(a)the initial recognition of goodwill; or(b)the initial recognition of an asset or liability in a transaction which:(i)is not a business combination; and(ii)at the time of the transaction, affe cts ne ithe r accounting profit nor taxable profit (tax loss).Howe ve r, for taxable te mporary diffe re nce s associate d with inve stme nts in subsidiaries, branches and associates, and interests in joint ventures, a deferred tax liability shall be recognised in accordance with paragraph 39.16I t is inherent in the recognition of an asset that its carrying amount will be recovered in the form of economic benefits that flow to the entity in future periods. When the carrying amount of the asset exceeds its tax base, the amount of taxable economic benefits will exceed the amount that will be allowed as a deduction for tax purposes. This difference is a taxable temporary difference and the obligation to pay the resulting income taxes in future periods is a deferred tax liability. As the entity recovers the carrying amount of the asset, the taxable temporary difference will reverse and the entity will have taxable profit. This makes it probable that economic benefits will flow from the entity in the form of tax payments. Therefore, this Standard requires the recognition of all deferred tax liabilities, except in certain circumstances described in paragraphs 15 and 39. 1076© IASCFIAS 12ExampleAn asset which cost 150 has a carrying amount of 100. Cumulative depreciationfor tax purposes is 90 and the tax rate is 25%.The tax base of the asset is 60 (cost of 150 less cumulative tax depreciation of 90). To recoverthe carrying amount of 100, the entity must earn taxable income of 100, but will only be ableto deduct tax depreciation of 60. Consequently, the entity will pay income taxes of 10 (40 at25%) when it recovers the carrying amount of the asset. The difference between the carryingamount of 100 and the tax base of 60 is a taxable temporary difference of 40. Therefore, theentity recognises a deferred tax liability of 10 (40 at 25%) representing the income taxes thatit will pay when it recovers the carrying amount of the asset.17Some temporary differences arise when income or expense is included in accounting profit in one period but is included in taxable profit in a different period. Such temporary differences are often described as timing differences.The following are examples of temporary differences of this kind which are taxable temporary differences and which therefore result in deferred tax liabilities:(a)interest revenue is included in accounting profit on a time proportion basisbut may, in some jurisdictions, be included in taxable profit when cash iscollected. The tax base of any receivable recognised in the statement offinancial position with respect to such revenues is nil because the revenuesdo not affect taxable profit until cash is collected;(b)depreciation used in determining taxable profit (tax loss) may differ fromthat used in determining accounting profit. The temporary difference isthe difference between the carrying amount of the asset and its tax basewhich is the original cost of the asset less all deductions in respect of thatasset permitted by the taxation authorities in determining taxable profit ofthe current and prior periods. A taxable temporary difference arises, andresults in a deferred tax liability, when tax depreciation is accelerated(if tax depreciation is less rapid than accounting depreciation, a deductibletemporary difference arises, and results in a deferred tax asset); and(c)development costs may be capitalised and amortised over future periods indetermining accounting profit but deducted in determining taxable profitin the period in which they are incurred. Such development costs have atax base of nil as they have already been deducted from taxable profit.The temporary difference is the difference between the carrying amountof the development costs and their tax base of nil.18Temporary differences also arise when:(a)the identifiable assets acquired and liabilities assumed in a businesscombination are recognised at their fair values in accordance with IFRS 3Business Combinations, but no equivalent adjustment is made for taxpurposes (see paragraph 19);(b)assets are revalued and no equivalent adjustment is made for tax purposes(see paragraph 20);© IASCF1077。

IAS国际会计准则英文版

目录CHAPTER 1 SUMMARY1.1 Accounting Regulation (1)1.2 History of IASB (7)CHAPTER 2 PRESENTATION2.1 Framework for the Preparation and Presentation of FinancialStatements (12)2.2 IAS1 Presentation of Financial Statements (18)2.3 IAS7 Cash Flow Statements (25)2.4 IAS8 Accounting Policies, Changes in Accounting Estimates andErrors (30)CHAPTER 3 BANLANCE SHEET AND INCOME STATEMENT3.1 IAS2 Inventories (34)3.2 IAS11 Construction Contracts (41)3.3 IAS18 Revenue (49)3.4 IAS23 Borrowing Costs (56)3.5 IAS37 Provisions, Contingent Liabilities and ContingentAssets (61)3.6 IAS12＊Income Taxes (77)3.7 IAS16＊Property, Plant, and Equipment (80)3.8 IAS17＊Leases (84)CHAPTER 4 DISCLOSURE4.1 IAS10 Events After the Balance Sh eet Date (88)4.2 IAS14 Segment Reporting (93)4.3 IAS24 Related Party Disclosures (108)4.4 IAS34 Interim Financial Reporting (113)CHARPTER 1 SUMMARY1.1 Accounting Regulation广义的会计规范所覆盖的范畴很广，其形成方式也各不相同。

国际会计准则IAS_14英文版

IAS 14© IASCF 903International Accounting Standard 14Segment ReportingTh i s vers i on i ncludes amendments result i ng from new and amended IFRSs issued up to 31December 2005.IAS 14C ONTENTSparagraphsINTRODUCTION IN1–IN14 INTERNATIONAL ACCOUNTING STANDARD 14SEGMENT REPORTINGOBJECTIVESCOPE1–7 DEFINITIONS8–25 Definitions from other Standards8 Definitions of business segment and geographical segment9–15 Definitions of segment revenue, expense, result, assets, and liabilities16–25 IDENTIFYING REPORTABLE SEGMENTS26–43 Primary and secondary segment reporting formats26–30 Business and geographical segments31–33 Reportable segments34–43 SEGMENT ACCOUNTING POLICIES44–48 DISCLOSURE49–83 Primary reporting format50–67 Secondary segment information68–72 Illustrative segment disclosures73 Other disclosure matters74–83 EFFECTIVE DATE84 APPENDICESA Segment definition decision treeB Illustrative segment disclosuresC Summary of required disclosure904© IASCFIAS 14 International Accounting Standard 14 Segment Reporting (IAS14) is set out in paragraphs 1–84. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS14 should be read in the context of its objective, the Preface to International Financial Reporting Standards and the Framework for the Preparati on and Presentati on of Fi nanci al Statements. IAS8 Accounti ng Poli ci es, Changes i n Accounti ng Esti mates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.© IASCF905IAS 14IntroductionIN1This Standard (IAS14 (revised)) replaces IAS14 Reporti ng Fi nanci al Informati on by Segment (‘the original IAS14’). IAS 14 (revised) is effective for accounting periods beginning on or after 1 July 1998. The major changes from the original IAS14 are as follows.IN2The original IAS14 applied to entities whose securities are publicly traded and other economically significant entities. IAS 14 (revised) applies to entities whose equity or debt securities are publicly traded, including enterprises in the process of issuing equity or debt securities in a public securities market, but not to other economically significant entities.IN3The original IAS14 required that information be reported for industry segments and geographical segments. It provided only general guidance for identifying industry segments and geographical segments. It suggested that internal organisational groupings may provide a basis for determining reportable segments, or segment reporting may require reclassification of data. IAS14 (revised) requires that information be reported for business segments and geographical segments. It provides more detailed guidance than the original IAS14 for identifying business segments and geographical segments. It requires that an entity look to its internal organisational structure and internal reporting system for the purpose of identifying those segments. If internal segments are based neither on groups of related products and services nor on geography, IAS14 (revised) requires that an entity should look to the next lower level of internal segmentation to identify its reportable segments.IN4The original IAS14 required that the same quantity of information be reported for both industry segments and geographical segments. IAS14 (revised) provides that one basis of segmentation is primary and the other is secondary, with considerably less information required to be disclosed for secondary segments.IN5The original IAS14 was silent on whether segment information must be prepared using the accounting policies adopted for the consolidated or entity financial statements. IAS14 (revised) requires that the same accounting policies be followed.IN6The original IAS14 had allowed differences in the definition of segment result among entities. IAS14 (revised) provides more detailed guidance than the original IAS14 as to specific items of revenue and expense that should be included in or excluded from segment revenue and segment expense.Accordingly, IAS14 (revised) provides for a standardised measure of segment result, but only to the extent that items of revenue and operating expense can be directly attributed or reasonably allocated to segments.IN7IAS14 (revised) requires ‘symmetry’ in the inclusion of items in segment result and in segment assets. If, for example, segment result reflects depreciation expense, the depreciable asset must be included in segment assets. The original IAS14 was silent on this matter.906© IASCFIAS 14 IN8The original IAS14 was silent on whether segments deemed too small for separate reporting could be combined with other segments or excluded from all reportable segments. IAS14 (revised) provides that small internally reported segments that are not required to be separately reported may be combined with each other if they share a substantial number of the factors that define a business segment or geographical segment, or they may be combined with a similar significant segment for which information is reported internally if certain conditions are met.IN9The original IAS14 was silent on whether geographical segments should be based on where the entity’s assets are located (the origin of its sales) or on where its customers are located (the destination of its sales). IAS14 (revised) requires that, whichever is the basis of an entity’s geographical segments, several items of data must be presented on the other basis if significantly different.IN10The original IAS14 required four principal items of information for both industry segments and geographical segments:(a)sales or other operating revenues, distinguishing between revenue derivedfrom customers outside the entity and revenue derived from othersegments;(b)segment result;(c)segment assets employed; and(d)the basis of inter-segment pricing.For an entity’s primary basis of segment reporting (business segments or geographical segments), IAS14 (revised) requires those same four items of information plus:(a)segment liabilities;(b)cost of property, plant, equipment, and intangible assets acquired duringthe period;(c)depreciation and amortisation expense;(d)non-cash expenses other than depreciation and amortisation; and(e)the entity’s share of the profit or loss of an associate, joint venture, or otherinvestment accounted for under the equity method if substantially all ofthe associate’s operations are within only that segment, and the amount ofthe related investment.For an entity’s secondary basis of segment reporting, IAS14 (revised) drops the original IAS14 requirement for segment result and replaces it with the cost of property, plant, equipment, and intangible assets acquired during the period.IN11The original IAS14 was silent on whether prior period segment information presented for comparative purposes should be restated for a material change in segment accounting policies. IAS14 (revised) requires restatement unless it is impracticable to do so.© IASCF907IAS 14IN12IAS14 (revised) requires that if total revenue from external customers for all reportable segments combined is less than 75 per cent of total entity revenue, then additional reportable segments should be identified until the 75 per cent level is reached.IN13The original IAS14 allowed a different method of pricing inter-segment transfers to be used in segment data than was actually used to price the transfers. IAS14 (revised) requires that inter-segment transfers be measured on the basis that the entity actually used to price the transfers.IN14IAS14 (revised) requires disclosure of revenue for any segment not deemed reportable because it earns a majority of its revenue from sales to other segments if that segment’s revenue from sales to external customers is 10 per cent or more of total entity revenue. The original IAS14 had no comparable requirement.908© IASCFIAS 14 International Accounting Standard 14Segment ReportingObjectiveThe objective of this Standard is to establish principles for reporting financial information by segment—information about the different types of products and services an entity produces and the different geographical areas in which it operates—to help users of financial statements:(a)better understand the entity’s past performance;(b)better assess the entity’s risks and returns; and(c)make more informed judgements about the entity as a whole.Many entities provide groups of products and services or operate in geographical areas that are subject to differing rates of profitability, opportunities for growth, future prospects, and risks. Information about an entity’s different types of products and services and its operations in different geographical areas—often called segment information—is relevant to assessing the risks and returns of a diversified or multinational entity but may not be determinable from the aggregated data. Therefore, segment information is widely regarded as necessary to meeting the needs of users of financial statements.Scope1This Standard shall be applied in complete sets of published financial statements that comply with International Financial Reporting Standards.2 A complete set of financial statements includes a balance sheet, incomestatement, cash flow statement, a statement showing changes in equity, and notes, as provided in IAS1 Presentation of Financial Statements.3T his Standard shall be applied by entities whose equity or debt securities are publicly traded and by entities that are in the process of issuing equity or debt securities in public securities markets.4If an entity whose securities are not publicly traded prepares financial statements that comply with International Financial Reporting Standards, that entity is encouraged to disclose financial information by segment voluntarily.5If an entity whose securities are not publicly traded chooses to disclose segment information voluntarily in financial statements that comply with International Financial Reporting Standards, that entity shall comply fully with the requirements of this Standard.6If a single financial report contains both consolidated financial statements of an entity whose securities are publicly traded and the separate financial statements of the parent or one or more subsidiaries, segment information need be presented only on the basis of the consolidated financial statements. If a subsidiary is itself an entity whose securities are publicly traded, it will present segment information in its own separate financial report.© IASCF909IAS 147Similarly, if a single financial report contains both the financial statements of an entity whose securities are publicly traded and the separate financial statements of an equity method associate or joint venture in which the entity has a financial interest, segment information need be presented only on the basis of the entity’s financial statements. If the equity method associate or joint venture is itself an entity whose securities are publicly traded, it will present segment information in its own separate financial report.DefinitionsDefinitions from other Standards8T he following terms are used in this Standard with the meanings specified in IAS7 Cash Flow Statements; IAS8 Accounting Policies, Changes in Accounting Estimates and Errors; and IAS18 Revenue:Operating activities are the principal revenue-producing activities of an entity and other activities that are not investing or financing activities.Accounting policies are the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements.Revenue is the gross inflow of economic benefits during the period arising in the course of the ordinary activities of an entity when those inflows result in increases in equity, other than increases relating to contributions from equity participants.Definitions of business segment and geographical segment9The terms business segment and geographical segment are used in this Standard with the following meanings:A business segment is a distinguishable component of an entity that is engaged inproviding an individual product or service or a group of related products or services and that is subject to risks and returns that are different from those of other business segments. Factors that shall be considered in determining whether products and services are related include:(a)the nature of the products or services;(b)the nature of the production processes;(c)the type or class of customer for the products or services;(d)the methods used to distribute the products or provide the services; and(e)if applicable, the nature of the regulatory environment, for example,banking, insurance, or public utilities.A geographical segment is a distinguishable component of an entity that is engagedin providing products or services within a particular economic environment and that is subject to risks and returns that are different from those of components operating in other economic environments. Factors that shall be considered in identifying geographical segments include:(a)similarity of economic and political conditions;910© IASCFIAS 14© IASCF 911(b)relationships between operations in different geographical areas;(c)proximity of operations;(d)special risks associated with operations in a particular area;(e)exchange control regulations; and(f)the underlying currency risks.A reportable segment is a business segment or a geographical segment identified based on the foregoing definitions for which segment information is required to be disclosed by this Standard.10The factors in paragraph 9 for identifying business segments and geographicalsegments are not listed in any particular order.11 A single business segment does not include products and services withsignificantly differing risks and returns. While there may be dissimilarities with respect to one or several of the factors in the definition of a business segment, the products and services included in a single business segment are expected to be similar with respect to a majority of the factors.12Similarly, a geographical segment does not include operations in economicenvironments with significantly differing risks and returns. A geographical segment may be a single country, a group of two or more countries, or a region within a country.13The predominant sources of risks affect how most entities are organised andmanaged. Therefore, paragraph 27 of this Standard provides that an entity’s organisational structure and its internal financial reporting system is the basis for identifying its segments. The risks and returns of an entity are influenced both by the geographical location of its operations (where its products are produced or where its service delivery activities are based) and also by the locati on of i ts markets (where its products are sold or services are rendered). The definition allows geographical segments to be based on either:(a)the location of an entity’s production or service facilities and other assets;or(b)the location of its markets and customers.14An entity’s organisational and internal reporting structure will normally provideevidence of whether its dominant source of geographical risks results from the location of its assets (the origin of its sales) or the location of its customers (the destination of its sales). Accordingly, an entity looks to this structure to determine whether its geographical segments should be based on the location of its assets or on the location of its customers.15Determining the composition of a business or geographical segment involves acertain amount of judgement. In making that judgement, entity management takes into account the objective of reporting financial information by segment as set forth in this Standard and the qualitative characteristics of financial statements as identified in the Framework for the Preparati on and Presentati on of F i nanc i al Statements . Those qualitative characteristics include the relevance,IAS 14reliability, and comparability over time of financial information that is reported about an entity’s different groups of products and services and about its operations in particular geographical areas, and the usefulness of that information for assessing the risks and returns of the entity as a whole.Definitions of segment revenue, expense, result, assets, and liabilities16T he following additional terms are used in this Standard with the meanings specified:Segment revenue is revenue reported in the entity’s income statement that is directly attributable to a segment and the relevant portion of entity revenue that can be allocated on a reasonable basis to a segment, whether from sales to external customers or from transactions with other segments of the same entity.Segment revenue does not include:(a)[deleted](b)interest or dividend income, including interest earned on advances or loansto other segments, unless the segment’s operations are primarily of afinancial nature; or(c)gains on sales of investments or gains on extinguishment of debt unless thesegment’s operations are primarily of a financial nature.Segment revenue includes an entity’s share of profits or losses of associates, joint ventures, or other investments accounted for under the equity method only if those items are included in consolidated or total entity revenue.Segment revenue includes a joint venturer’s share of the revenue of a jointly controlled entity that is accounted for by proportionate consolidation in accordance with IAS 31 Interests in Joint Ventures.Segment expense is expense resulting from the operating activities of a segment that is directly attributable to the segment and the relevant portion of an expense that can be allocated on a reasonable basis to the segment, including expenses relating to sales to external customers and expenses relating to transactions with other segments of the same entity. Segment expense does not include:(a)[deleted](b)interest, including interest incurred on advances or loans from othersegments, unless the segment’s operations are primarily of a financialnature;(c)losses on sales of investments or losses on extinguishment of debt unlessthe segment’s operations are primarily of a financial nature;(d)an entity’s share of losses of associates, joint ventures, or other investmentsaccounted for under the equity method;(e)income tax expense; or(f)general administrative expenses, head-office expenses, and other expensesthat arise at the entity level and relate to the entity as a whole. However, 912© IASCFIAS 14costs are sometimes incurred at the entity level on behalf of a segment.Such costs are segment expenses if they relate to the segment’s operatingactivities and they can be directly attributed or allocated to the segment ona reasonable basis.Segment expense includes a joint venturer’s share of the expenses of a jointly controlled entity that is accounted for by proportionate consolidation in accordance with IAS31.For a segment’s operations that are primarily of a financial nature, interest income and interest expense may be reported as a single net amount for segment reporting purposes only if those items are netted in the consolidated or entity financial statements.Segment result is segment revenue less segment expense. Segment result is determined before any adjustments for minority interest.Segment assets are those operating assets that are employed by a segment in its operating activities and that either are directly attributable to the segment or can be allocated to the segment on a reasonable basis.If a segment’s segment result includes interest or dividend income, its segment assets include the related receivables, loans, investments, or other income-producing assets.Segment assets do not include income tax assets.Segment assets include investments accounted for under the equity method only if the profit or loss from such investments is included in segment revenue.Segment assets include a joint venturer’s share of the operating assets of a jointly controlled entity that is accounted for by proportionate consolidation in accordance with IAS31.Segment assets are determined after deducting related allowances that are reported as direct offsets in the entity’s balance sheet.Segment liabilities are those operating liabilities that result from the operating activities of a segment and that either are directly attributable to the segment or can be allocated to the segment on a reasonable basis.If a segment’s segment result includes interest expense, its segment liabilities include the related interest-bearing liabilities.Segment liabilities include a joint venturer’s share of the liabilities of a jointly controlled entity that is accounted for by proportionate consolidation in accordance with IAS31.Segment liabilities do not include income tax liabilities.Segment accounting policies are the accounting policies adopted for preparing and presenting the financial statements of the consolidated group or entity as well as those accounting policies that relate specifically to segment reporting.17The definitions of segment revenue, segment expense, segment assets, and segment liabilities include amounts of such items that are directly attributable toa segment and amounts of such items that can be allocated to a segment on areasonable basis. An entity looks to its internal financial reporting system as the© IASCF913IAS 14starting point for identifying those items that can be directly attributed, or reasonably allocated, to segments. That is, there is a presumption that amounts that have been identified with segments for internal financial reporting purposes are directly attributable or reasonably allocable to segments for the purpose of measuring the segment revenue, segment expense, segment assets, and segment liabilities of reportable segments.18In some cases, however, a revenue, expense, asset, or liability may have been allocated to segments for internal financial reporting purposes on a basis that is understood by entity management but that could be deemed subjective, arbitrary, or difficult to understand by external users of financial statements.Such an allocation would not constitute a reasonable basis under the definitions of segment revenue, segment expense, segment assets, and segment liabilities in this Standard. Conversely, an entity may choose not to allocate some item of revenue, expense, asset, or liability for internal financial reporting purposes, even though a reasonable basis for doing so exists. Such an item is allocated pursuant to the definitions of segment revenue, segment expense, segment assets, and segment liabilities in this Standard.19Examples of segment assets include current assets that are used in the operating activities of the segment, property, plant, and equipment, assets that are the subject of finance leases (IAS17 Leases), and intangible assets. If a particular item of depreciation or amortisation is included in segment expense, the related asset is also included in segment assets. Segment assets do not include assets used for general entity or head-office purposes. Segment assets include operating assets shared by two or more segments if a reasonable basis for allocation exists.Segment assets include goodwill that is directly attributable to a segment or can be allocated to a segment on a reasonable basis, and segment expense includes any impairment losses recognised for goodwill.20Examples of segment liabilities include trade and other payables, accrued liabilities, customer advances, product warranty provisions, and other claims relating to the provision of goods and services. Segment liabilities do not include borrowings, liabilities related to assets that are the subject of finance leases (IAS17), and other liabilities that are incurred for financing rather than operating purposes. If interest expense is included in segment result, the related interest-bearing liability is included in segment liabilities. The liabilities of segments whose operations are not primarily of a financial nature do not include borrowings and similar liabilities because segment result represents an operating, rather than a net-of-financing, profit or loss. Further, because debt is often issued at the head-office level on an entity-wide basis, it is often not possible to directly attribute, or reasonably allocate, the interest-bearing liability to the segment.21Measurements of segment assets and liabilities include adjustments to the prior carrying amounts of the identifiable segment assets and segment liabilities of an entity acquired in a business combination, even if those adjustments are made only for the purpose of preparing consolidated financial statements and are not recognised in either the parent’s separate or the subsidiary’s individual financial statements. Similarly, if property, plant or equipment has been revalued after acquisition in accordance with the revaluation model in IAS16, then measurements of segment assets reflect those revaluations.914© IASCFIAS 14 22Some guidance for cost allocation can be found in other Standards. For example, paragraphs 11–20 of IAS 2 Inventories (as revised in 2003) provide guidance on attributing and allocating costs to inventories, and paragraphs 16–21 of IAS11 Constructi on Contracts provide guidance on attributing and allocating costs to contracts. That guidance may be useful in attributing or allocating costs to segments.23IAS7 Cash Flow Statements provides guidance as to whether bank overdrafts should be included as a component of cash or should be reported as borrowings.24Segment revenue, segment expense, segment assets, and segment liabilities are determined before intragroup balances and intragroup transactions are eliminated as part of the consolidation process, except to the extent that such intragroup balances and transactions are between group entities within a single segment.25While the accounting policies used in preparing and presenting the financial statements of the entity as a whole are also the fundamental segment accounting policies, segment accounting policies include, in addition, policies that relate specifically to segment reporting, such as identification of segments, method of pricing inter-segment transfers, and basis for allocating revenues and expenses to segments.Identifying reportable segmentsPrimary and secondary segment reporting formats26T he dominant source and nature of an entity’s risks and returns shall govern whether its primary segment reporting format will be business segments or geographical segments. If the entity’s risks and rates of return are affected predominantly by differences in the products and services it produces, its primary format for reporting segment information shall be business segments, with secondary information reported geographically. Similarly, if the entity’s risks and rates of return are affected predominantly by the fact that it operates in different countries or other geographical areas, its primary format for reporting segment information shall be geographical segments, with secondary information reported for groups of related products and services.27An entity’s internal organisational and management structure and its system of internal financial reporting to key management personnel (for example, the board of directors and the chief executive officer) shall normally be the basis for identifying the predominant source and nature of risks and differing rates of return facing the entity and, therefore, for determining which reporting format is primary and which is secondary, except as provided in subparagraphs (a) and (b) below:(a)if an entity’s risks and rates of return are strongly affected both bydifferences in the products and services it produces and by differences inthe geographical areas in which it operates, as evidenced by a ‘matrixapproach’ to managing the company and to reporting internally to keymanagement personnel, then the entity shall use business segments as its© IASCF915。

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Accounting Standard for Business Enterprises:Basic Standard Chapter 1 General ProvisionsIn accordance with The Accounting Law of the People’s Republic of China and other relevant laws and regulations, this Standard is formulated to prescribe the recognition, measurement and reporting activities of enterprises for accounting purposes and to en sure the quality of accounting information.This Standard shall apply to enterprises (including companies) established within the P eople’s Repub lic of China.Accounting Standards for Business Enterprises include the Basic Standard and Specific Standards. Specific Standards shall be formulated in accordance with this Standard.An enterprise shall prepare financial reports. The objective of financial reports is to pr ovide accounting information about the financial position, operating results and cash fl ows, etc. of the enterprise to the users of the financial reports, in order to show resul ts of the management’s stewardship, and assist users of financial reports to make econ omic decisions.Users of financial reports include investors, creditors, government and its relevant depa rtments as well as the public.An enterprise shall recognize, measure and report transactions or events that the enterp rise itself have occurred.In performing recognition, measurement and reporting for accounting purposes, an ente rprise shall be assumed to be a going concern.An enterprise shall close the accounts and prepare financial reports for each separate a ccounting period.Accounting periods are divided into annual periods (yearly) and interim periods. An in terim period is a reporting period shorter than a full accounting year.Accounting measurement shall be based on unit of currency.Recognition, measurement and reporting for accounting purposes shall be on an accrua l basis.An enterprise shall determine the accounting elements based on the economic character istics of the transactions or events. Accounting elements include assets, liabilities, own ers’ equity, revenue, expenses and profit.An enterprise shall apply the double entry method (i.e. debit and credit)for bookkeeping purposes.Chapter 2 Qualitative Requirements of Accounting InformationAn enterprise shall recognize, measure and report for accounting purposes transactions or events that have actually occurred, to faithfully represent the accounting elements w hich satisfy recognition and measurement requirements and other relevant information, and ensure the accounting information is true, reliable and complete.Accounting information provided by an enterprise shall be relevant to the needs of the users of financial reports in making economic decisions, by helping them evaluate or forecast the past, present or future events of the enterprise.Accounting information provided by an enterprise shall be clear and explicable, so tha t it is readily understandable and useable to the users of financial reports.Accounting information provided by enterprises shall be comparable.An enterprise shall adopt consistent accounting policies for same or similar transaction s or events that occurred in different periods and shall not change the policies arbitrar ily. If a change is required or needed, details of the change shall be explained in the notes.Different enterprises shall adopt prescribed accounting policies to account for same or similar transactions or events to ensure accounting information is comparable and prep ared on a consistent basis.An enterprise shall recognize, measure and report transactions or events based on their substance, and not merely based on their legal form.Accounting information provided by an enterprise shall reflect all important transaction s or events that relate to its financial position, operating results and cash flows.An enterprise shall exercise prudence in recognition, measurement and reporting of tra nsactions or events. It shall not overstate assets or income nor understate liabilities or expenses.An enterprise shall recognize, measure and report transactions or events occurred in a timely manner and shall neither bring forward nor defer the accounting.Chapter 3 AssetsAn asset is a resource that is owned or controlled by an enterprise as a result of past transactions or events and is expected to generate economic benefits to 2the enterprise.“Past transactions or events” mentioned in prec eding paragraph include acquisition, pr oduction, construction or other transactions or events. Transactions or events expected to occur in the future do not give rise to assets.“Owned or controlled by an enterprise” is the right to enjoy the ownership of a part icular resource or, although the enterprise may not have the ownership of a particular resource, it can control the resource.“Expected to generate economic benefits to the enterprise” is the potential to bring i nflows of cash and cash equivalents, directly or indirectly, to the enterprise.A resource that satisfies the definition of an asset set out in Article 20 in this standar d shall be recognized as an asset when both of the following conditions are met: (a) it is probable that the economic benefits associated with that resource will flow to the enterprise; and(b) the cost or value of that resource can be measured reliably.An item that satisfies the definition and recognition criteria of an asset shall be includ ed in the balance sheet. An item that satisfies the definition of an asset but fails to meet the recognition criteria shall not be included in the balance sheet.Chapter 4 LiabilitiesA liability is a present obligation arising from past transactions or events which are e xpected to give rise to an outflow of economic benefits from the enterprise.A present obligation is a duty committed by the enterprise under current circumstances. Obligations that will result from the occurrence of future transactions or events are n ot present obligations and shall not be recognized as liabilities.An obligation that satisfies the definition of a liability set out in Article 23 in this sta ndard shall be recognized as a liability when both of the following conditions are me t:(a) it is probable there will be an outflow of economic benefits associated with that o bligation from the enterprise; and(b) the amount of the outflow of economic benefits in the future can be measured rel iably.An item that satisfies the definition and recognition criteria of a liability shall be incl uded in the balance sheet. An item that satisfies the definition of a liability but fails to meet the recognition criteria shall not be included in the balance sheet.Chapter 5 Own ers’ EquityOwners’ equity is the residual interest in the assets of an enterprise after deducting all its liabilities.Owners’equity of a company is also known as shareholders’ equity.Owners’ equity comprises capital contributed by owners, gains and losses directly reco gniz ed in owners’ equity, retained earnings etc.Gains and losses directly recogniz ed in owners’ equity are those gains or losses that s hall not be recognized in profit or loss of the current period but will result in change s (increases or decreases) in owners’ equity, other than those relating to contributions from, or appropriations of profit to, equity participants.Gains are inflows of economic benefits that do not arise in the course of ordinary act ivities resul ting in increases in owners’ equity, other than those relating to contribution s from owners.Losses are outflows of economic benefits that do not arise in the course of ordinary a ctivities resulting in decreases in owners’ equity, other than those relating to appropria tions of profit to owners.The amount of owners’ equity is determined by the measurement of assets and liabilit ies.An item of owners’ equity shall be included in the balance sheet.Chapter 6 RevenueRevenue is the gross inflow of economic benefits derived from the course of ordinary activities that result in increases in equity, other than those relating to contributions f rom owners.Revenue is recognized only when it is probable that economic benefits will flow to th e enterprise, which will result in an increase in assets or decrease in liabilities and th e amount of the inflow of economic benefits can be measured reliably.An item that satisfies the definition and recognition criteria of revenue shall be includ ed in the income statement.Chapter 7 ExpensesExpenses are the gross outflow of economic benefits resulted from the course of ordin ary activities that result in decreases in owners’ equity, other than those relating to ap propriations of profits to owners.Expenses are recognized only when it is probable there will be outflow of economic benefits from the enterprise which result in a reduction of its assets or an increase in liabilities and the amount of the outflow of economic benefits can be measured relia bly.Directly attributable costs, such as product costs, labour costs, etc. incurred by an ente rprise in the process of production of goods or rendering of services shall be recogniz ed as cost of goods sold or services provided and are charged to profit or loss in the period in which the revenue generated from the related products or services are reco gnized.Where an expenditure incurred does not generate economic benefits, or where the eco nomic benefits derived from an expenditure do not satisfy, or cease to satisfy, the rec ognition criteria of an asset, the expenditure shall be expensed when incurred and incl uded in profit or loss of the current period.Transactions or events occurred which lead to the assumption of a liability without re cognition of an asset shall be expensed when incurred and included in profit or loss of the current period.An item that satisfies the definition and recognition criteria of expenses shall be inclu ded in the income statement.Chapter 8 ProfitProfit is the operating result of an enterprise over a specific accounting period. Profit includes the net amount of revenue after deducting expenses, gains and losses directly recognized in profit of the current period, etc.Gains and losses directly recognized in profit of the current period are those gains an d losses that shall be recognized in profit or loss directly which result in changes (inc reases or decreases) to owners’ equity, o ther than those relating to contributions from, or appropriations of profit to, owners.The amount of profit is determined by the measurement of the amounts of revenue an d expenses, gains and losses directly recognized in profit or loss in the current period.An item of profit shall be included in the income statement.Chapter 9 Accounting MeasurementIn recording accounting elements that meet the recognition criteria in the accounting b ooks and records and presenting them in the accounting statements and the notes (her einafter together known as “financial statements”), an enterprise shall measure the acco unting elements in accordance with the prescribed accounting measurement bases.Accounting measurement bases mainly comprise:(a) Historical cost:Assets are recorded at the amount of cash or cash equivalents paid or the fair value of the consideration given to acquire them at the time of their acquisition. Liabilities are recorded at the amount of proceeds or assets received in exchange for the present obligation, or the amount payable under contract for assuming the present obligation, or at the amount of cash or cash equivalents expected to be paid to satisfy the liabil ity in the normal course of business.(b) Replacement cost:Assets are carried at the amount of cash or cash equivalents that would have to be p aid if a same or similar asset was acquired currently. Liabilities are carried at the am ount of cash or cash equivalents that would be currently required to settle the obligati on.(c) Net realizable value:Assets are carried at the amount of cash or cash equivalents that could be obtained b y selling the asset in the ordinary course of business, less the estimated costs of com pletion, the estimated selling costs and related tax payments.(d) Present value:Assets are carried at the present discounted value of the future net cash inflows that t he item is expected to generate from its continuing use and ultimate disposal. Liabiliti es are carried at the present discounted value of the future net cash outflows that are expected to be required to settle the liabilities within the expected settlement period.(e) Fair value:Assets and liabilities are carried at the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transa ction.An enterprise shall generally adopt historical cost as the measurement basis for accoun ting elements. If the accounting elements are measured at replacement cost, net realisa ble value, present value or fair value, the enterprise shall ensure such amounts can be obtained and reliably measured.Chapter 10 Financial ReportsA financial report is a document published by an enterprise to provide accounting info rmation to reflect its financial position on a specific date and its operating results and cash flows for a particular accounting period, etc.A financial report includes accounting statements and notes and other information or d ata that shall be disclosed in financial reports. Accounting statements shall at least co mprise a balance sheet, an income statement and a cash flow statement.A small enterprise need not include a cash flow statement when it prepares financial statements.A balance sheet is an accounting statement that reflects the financial position of an en terprise at a specific date.An income statement is an accounting statement that reflects the operating results of a n enterprise for a certain accounting period.A cash flow statement is an accounting statement that reflects the inflows and outflow s of cash and cash equivalents of an enterprise for a certain accounting period.Notes to the accounting statements are further explanations of items presented in the a ccounting statements, and explanations of items not presented in the accounting statem ents, etc.Chapter 11 Supplementary ProvisionsThe Ministry of Finance is responsible for the interpretation of this Standard.This Standard becomes effective as from 1 January 2007.。

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